Having previously advised that only postal applications would be accepted, HMRC’s website has now revised its guidance to confirm that notifications of options to tax land and buildings can be submitted to an email address ([email protected]) as well as by fax or post.

Article 30 of the Fourth Money Laundering Directive, which relates to beneficial ownership of corporate and other legal entities, will bring about changes to the UK's existing 'People with Significant Control' (PSC) regime.